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Part 3. Submission Processing

Chapter 5. Accounts Services

Section 61. Files Management and Services (Cont. 2)

3.5.61  Files Management and Services (Cont. 2)

3.5.61.5 
Receiving And Handling Requests, Recharges And Refiles

3.5.61.5.11  (01-01-2008)
IDRS Source Documents Request

  1. Take the following actions for source documents maintained separately from the Transaction Record (CF 5147):

    1. Screen the Transaction Record to obtain the Employee Number and input date.

    2. Locate the correct document folder.

    3. Annotate the Employee Number and input date on the source document so that it can be properly re-filed.

  2. Attach source documents for DP Adjustments (Document Code 54), push codes (Document Code 78) and release of refund checks (Document Code 64) to the transaction record before filing. The source document becomes part of the document filed and is not requisitioned separately.

    Exception:

    Oral statements can be substituted for source documents.

  3. Source documents for payments input from an Area Office (Document Codes 18 and 28) are filed in Payment Sequence Number order. The transaction record contains this Payment Sequence Number in lieu of the Employee Number.

    1. Screen transaction record to locate/associate the document.

    2. After association, transmit the package to the requester.

    Note:

    If determined locally, associate payment documents with the CF 5147 and file by DLN. This facilitates servicing the requests.

3.5.61.5.12  (01-01-2008)
In-House Taxpayer Photocopy Requests

  1. Pull all returns listed on Forms 4251 at one time and charge-out for photocopying.

  2. After photocopying, route the photocopy to the requester and forward the returns to be re-filed.

3.5.61.5.13  (01-01-2008)
CP 96 Notice

  1. The Files Function receives folders prepared by the Accounting Function containing the CP 96 (controlling DLN) and background information. The DLN is the TC 400 DLN. The Julian date on the folder will be the Julian date of the TC 971, Action Code 45. Use the attached Form 3210 as the Cycle Proof List to verify receipt. Retain the Form 3210 as appropriate.

  2. Due to a programming problem, some of the earlier CP 96s were processed with the same item number. This is item number "00" and the documents are list year "0" . The problem has been corrected, however these transactions cannot be reprocessed. In order to differentiate among the documents in the block, manually add an alphabetical suffix to each DLN (starting with "A" ). In filling a request for these documents, ensure the correct document is pulled.

3.5.61.5.14  (01-01-2008)
CP 97, Attachment DLN

  1. Receives CP 97 with source material attached from the Refund Inquiry Function.

  2. Re-file CP with source material as an attachment to the DLN shown on the notice.

3.5.61.5.15  (01-01-2008)
Photocopying - Reimbursables

  1. Fill requests for photocopies, other than those for " Public Use Photocopies" , with the original return, unless otherwise authorized. This applies to in-house as well as field requests.

  2. Process "Public Use Photocopies" requests as first priority. Process all other photocopy requests on a first in-first out basis.

  3. If copy is unclear, improve it to the extent possible. If the requester is authorized to receive original returns but the copy is unreadable and cannot be improved or replaced with a better copy, send the original document to the requester.

  4. If the requested photocopy package exceeds 10 pages, do the following:

    1. If the requester is authorized to receive original returns, send the original document to the requester.

    2. If the requester is not authorized to receive original returns, photocopy the entire package and route to the requester.

  5. Do not photocopy miscellaneous work papers or extraneous material unless specifically indicated in the request.

  6. Stamp "Photocopy - Do Not Process" on any return or document to prevent a return from reprocessing.

3.5.61.5.16  (01-01-2008)
CP 31 and 231, Undelivered Refund Check

  1. CP 31 -Undeliverable CP 31s (IMF) are no longer received in the Files Function. If received, route to the Refund Inquiry Function.

  2. CP 231 - Undeliverable CP 231s (BMF) are no longer received in the Files Function. If received, route to the Refund Inquiry Function.

3.5.61.5.17  (01-01-2008)
Refund, Refund E Transcripts, "Campus Addresses"

  1. Process as follows:

    1. Receive transcript.

    2. Pull original return.

    3. Date, notate charge-out on the Block Control Sheet and route to the Refund Inquiry Function.

  2. If a return is missing or not available, note charge-out information on the transcript and initiate a search for the return.

3.5.61.5.18  (01-01-2008)
CP 38/38A, Alternative Strategies to Tax Administration/Deferred Action Tax Consequence (ASTA/DATC)

  1. Receive CP 38/38A.

  2. Route returns, according to local procedures, to the designated ASTA/DATC Function.

3.5.61.5.19  (01-01-2008)
Customer Service Inquiries

  1. Occasionally, the Customer Service Function receives telephone calls from taxpayers stating that a check is attached to a tax return and has not cleared their bank. Rather than request the document through normal channels, the Customer Service Function faxes a request for research to the appropriate SPC.

  2. This facsimile request must include all of the following:

    1. Requester's name, and telephone and fax numbers

    2. The taxpayer's TIN, MFT, Tax Period, and DLN

    3. The following request criteria: "Please search through entire document for a payment. If a payment is found, submit the payment for processing using the received date of the return."

  3. This type of request is submitted on Form 4442 or similar document with the mutual agreement of the requester and the Files Function.

  4. Reply by facsimile or telephone regardless of whether a payment is attached or not.

  5. Treat this type of servicing as an expedite and monitor for conformity with existing procedures.

3.5.61.6  (01-01-2008)
Routing of Examination Requests

  1. In an effort to streamline and speed requested returns and/or documents to the requester, new handling procedures for Examination Requests are mandated.

  2. Pull, associate the AIMS labels/transcript and send the return directly to the Examination office requesting the return using the addresses on the AIMS label or refer to the AIMS website: (http://sbse.web.irs.gov/aims/docs/EGCbyPBC.xls) for a complete list of Examination groups addresses. The lists are organized by the Primary Business Code (PBC), Secondary Business Code (SBC) and Employee Group Code (EGC). Effective January 1, 2007, there will be two (2) labels with the group address. Use one label for the mailing envelope and the other for Form 3210.

  3. The "Ship To" procedures formerly used are eliminated as Examination requests no longer require shipment through a servicing Campus.

3.5.61.7  (01-01-2008)
Examination/Collection Program Requests

  1. This subsection of the IRM provides procedures for servicing Examination and Collection Function requests and procedures for the following:

    • The Audit Information Management System (AIMS)

    • IMF and BMF Examination Selections

    • Forms 706/709 - Examination

    • TC 424 Requests for Returns

    • Examination Follow-up Requests

    • Automated Issue Identification Systems (AIIS)

    • Automated Underreporter, Multiple Filers, and Married Filing Separately Programs

    • Forms 966, Corporate Dissolution or Liquidation

    • Exempt Organizations (EO)/BMF Examinations

    • Partnership (Form 1065) Returns- Forms 5546

  2. For a complete and correct listing of Examination Function addresses, see the AIMS website: (http://sbse.web.irs.gov/aims/docs/EGCbyPBC.xls) for the Primary Business Code (PBC) and Employee Group Code (EGC) information.

3.5.61.7.1  (01-01-2008)
Audit Information Management System (AIMS)

  1. All computer-generated Examination requests are produced on Form 5546, Examination Return Charge-Out.

    1. Form 5546 is the same as Form 4251 except that Item numbers 1 through 7 are not preprinted. This allows for more space for computer printed information.

    2. Process Form 5546 in the same way as Form 4251. Hand carry those returns that are coded "L" to the Audit Classification Function for prompt audit.

3.5.61.7.1.1  (01-01-2008)
AIMS Messages

  1. Form 5546, Examination Return Charge-Out, generates with labels under certain conditions. In addition, these forms may contain a legend for Examination use and messages which serve as instructions for the Files Function.

  2. Pulls (Return Requested) - AIMS messages and meanings are as follows:

    1. Ship return to named SPC.

    2. "INFORMATION REPORT AVAILABLE" - Pull return, associate Form 5546 with labels and route to the Examination Function.

    3. No message printed - Pull return, associate Form 5546 with labels and route to the Examination Function.

  3. No Pulls (No Return Requested) - AIMS messages and meanings are as follows:

    1. - Associate Form 5546 with labels and route to the Examination Function.

    2. "NO RTN REQSD FLOW THROUGH NOTIFICATION/NO RTN REQUESTED/NO RTN REQSTED MANUALLY CONTROLLED 918A/NO RTN REQSTED/ INFO RPT AVAIL/NO RTN REQSTD RELATED INVESTOR NOTIFICATION/NO RTN REQSTD PARTNER EXAM VOIDED" - Associate Form 5546 with labels and ship to requester.

    3. "OBTAIN RTN FROM OTHER SC/OBTAIN RTN FROM OTHER SC INFO RPT AVAIL" - The requested return is in another Campus but the Master File selection processing did not forward the Form 5546 to that Campus. Route Form 5546 to that Campus.

  4. If the original return is filed electronically and the account is on TRDB, a TRDB transcript is received. Associate the transcript with the AIMS package.

  5. If a document request is received for a DLN with a list year that has been destroyed, check the CSED extract listing. If the DLN is not on that listing, annotate the requests that the document has been officially destroyed and return to the requestor. If the DLN is on the listing, send the request to the FRC and forward the return to the requestor upon receipt.

  6. Schedules K-1 are no longer associated with the parent returns in the Ogden and Cincinnati Campuses. If the request is for a Form 1120S, 1041, or 1065, pull both the parent return and the Schedules K-1 from their respective files, associate and route to the requester.

3.5.61.7.2  (01-01-2008)
IMF and BMF Examination Selections

  1. Each cycle the following is received:

    • Computer Printed Labels

    • Forms 5546

    • CP Notices

    • TRPRT Transcript, if appropriate

3.5.61.7.2.1  (01-01-2008)
Payer Master File (PMF) Transcripts

  1. Payer Master File (PMF), IMF and BMF transcripts are printed every cycle by list year and control DLN beginning in cycle 14. Associate with IMF and BMF returns before releasing to the Examination or EP/EO Function, except for CP19/20, Unallowables.

  2. Do not hold return requests for subsequent cycle output as the absence of a transcript indicates that the taxpayer is not on the PMF.

    1. Destroy PMF transcripts that cannot be associated with the return after eight (8) cycles.

    2. Forward PMF PATR and Civil Penalty transcripts to the requester immediately upon receipt. A return request does not generate.

      Note:

      Multiple PMF transcripts can be generated for one return/controlling DLN.

3.5.61.7.2.2  (01-01-2008)
Information Return Master File (IRMF) Transcripts

  1. Information Return Master File (IRMF) transcripts are printed every cycle, beginning in cycle 29. Release all cycles up to and including cycle 28. When the transcripts are received in cycle 29, destroy the transcripts for the previous cycles as classified waste.

    1. The IRMF transcripts now generate for both IMF and BMF (Forms 1120 and 1065 only) returns. They are sorted by Master File cycle, list year and control DLN.

    2. Two IRMF transcripts may generate for BMF fiscal year filers but not necessarily in the same cycle; one for each calendar year in which the fiscal year covers. Do not delay releasing the Examination package waiting for an IRMF transcript. Route the transcript to the Examination or EP/EO Function separately when the transcript generates in a subsequent cycle.

3.5.61.7.2.3  (01-01-2008)
Returns Charged Out to Statistics of Income (SOI)

  1. If a return is charged out to SOI when servicing the Form 5546 request, do the following:

    1. Attach DIF Forms 5546 with SOI/DIF flags (Forms 4817)

    2. Attach Special DIF Forms 5546 with DIF Special flags (Forms 4817)

3.5.61.7.2.4  (01-01-2008)
Associating Related Documents

  1. Associate related documents as follows:

    1. CPs 12, 32, and 51 - Associate with related "Unallowable" notices CP 19 and 20. If no CP 19E or 20E is found, associate the CP 12, 32 or 51 with related return.

    2. CPs 19E and 20E - Associate with related computer-printed (CP) labels for Source Code 03.

    3. CPs 83, 233, and 330"Math Error" notices - Associate with CP labels for Source Code 15.

    Note:

    Assemble only one package even if both CP 83 (IMF) and CP 330 (IRA) are issued.

    Exception:

    CP 330 (IRA) may be the only notice involved, and may be in the spouse's name only where the IMF return is a joint return. In this case, assemble the package by the DLN of the CP 330.

  2. Associate requests and related IMF returns with CP labels, related notices and IRMF/ PMF transcripts.

  3. Associate requests and related BMF returns with CP labels, PMF/ BMF - CTR Matching Program transcripts (if available) and IRMF transcripts.

  4. Sort and route associated returns.

3.5.61.7.2.5  (01-01-2008)
Form(s) 5546 Received With Charge-Out Information

  1. If Forms 5546 are received with charge-out information, route as follows:

    1. If charged-out to Area Office Examination or Campus Compliance Function, indicate this information and route back to the requester.

    2. If the requested document is missing/not in file (NIF), route to the Special Search Function.

3.5.61.7.2.5.1  (01-01-2008)
Charged-Out to SOI

  1. IMF - If Form 5546 is received with SOI charge-out, take the following actions:

    1. Associate the Forms 5546 with the corresponding labels and flag SOI/DIF or Special DIF.

    2. Route these packages to the SOI Function to secure the return. The SOI Function should expedite Forms 5546 flagged DIF Special.

    3. When the return is secured from the SOI Function, route it to requester.

    4. Recharge document to the new requester.

    5. See IRM 3.5.61.8.2.6(2), End of Cycle Processing.

  2. BMF - If Form 5546 is received with SOI charge-out (SOI returns are classified by the Examination Function) do the following:

    1. Associate Form 5546, computer-printed labels, BMF-CTR Matching Program transcripts (if available), IRMF transcripts, DIF/SOI or DIF Special Flag.

    2. Route to the Examination Function where returns will be associated by SOI cycle with sort groups.

3.5.61.7.2.6  (01-01-2008)
Mailing Out Associated Returns

  1. After sorting and association have been completed, assemble returns in DLN sequence within the sort groups.

    1. Notate each container to show the Area or Campus Examination Function, ECC-MTB print cycle, type of Examination program (such as 1040 DIF, Special Source Code 03, etc.), and the total volume.

    2. Number the containers consecutively for each requesting area

      Example:

      "1 of 3" , "2 of 3" , "3 of 3" .

  2. At the end of each cycle, route all cases with returns to the requester. Separate labels that have not been associated with returns into two groups:

    • End-of- Cycle for Area Office ordered returns

    • End-of-Cycle for Campus ordered returns

  3. Transmit labels in separate boxes to the Campus Examination Function by Area Office for each type of return as follows:

    • Examination Labels with Forms 5546 and Charge-out Information

    • Labels Only

    • BMF-CTR Matching Program Transcripts

  4. As Forms 5546 from previous cycles are received, route them to the requester/designation as shown on the PBC/EGC listing with the return or annotate with " Special Search" information showing that the return has not been located.

    1. Route on a weekly basis, separate from the current cycle shipment.

    2. Annotate the routing document to indicate that these are returns and Forms 5546 for previous cycles.

3.5.61.7.3  (01-01-2008)
BMF Examination Programs for Forms 706 and 709

  1. Form 706 (United States Estate and Generation-Skipping Transfer Tax) Return Examination Selection -The Examination Function needs all original Forms 706 processed under BMF procedures for classification. When the TC 150 posts to the Master File, Forms 5546 and computer-printed labels are generated for association with Forms 706.

    1. Receive Forms 5546 and related returns.

    2. Route Forms 5546 for pulling of returns.

    3. Associate Forms 5546 and returns with related labels.

    4. Perform special searches to locate missing and charged-out Forms 706 in accordance with Special Search procedures.

    5. Purge all remaining Forms 706 and route to the Examination Function for classification 45 days after establishing batch folders. If no AIMS assembly is received within two cycles after the return is processed, route the Form 706 to Data Control Unit in the Accounting Function for SCCF and Master File research.

      Note:

      The 45-day period starts when the Files Function receives the folders.

  2. Upon receipt of the Examination package, verify that a MFRTA-C is included. Review the MFTRA for a 709 DLN. If no 709 DLN (MFT 51) is found, assemble the package and route to the Examination Function (include MFTRA-C). Follow procedures below when 709 DLN is found on MFTRA.

  3. Limit the initial search for Form 709, Gift and Generation Skipping Transfer Tax Return, to the donor files within the SPC where the estate tax return is filed.

    1. On returns (Form 706) selected for the Examination Function, the classifier will indicate on the classification sheet whether charge-outs (Form 4251 or Form 2275) should be routed to other SPCs

    2. If required, prepare appropriate Form 709 charge-outs with decedent's name and Form 706 DLN.

    3. If no related donor file exists, annotate " NIF" on the request.

  4. Associate Form 709 and related files with the appropriate Form 706 examination package. Compare the decedent's name and SSN with the donor's name and SSN to ensure they are the same.

  5. Sort the Examination Function package by requesting Area Office.

  6. Route the Examination Function packages to the Area Office or Campus Examination Function as appropriate.

  7. After sorting and association have been completed, package returns in alpha or DLN sequence as determined locally. Notate each container to show the following information:

    • Area Office or Campus Examination Function

    • ECC-MTB print cycle

    • 706 Return Examination Selection

    • Total Volume

    Note:

    Number the containers consecutively for each requesting area (e.g.,"1 of 3" , "2 of 3" , "3 of 3.)"

  8. At the end of each cycle, route all cases to the requester whether or not returns have been received. Transmit labels that have not been associated with returns in the last box of the shipment and sort separately as follows:

    1. Examination Labels without Forms 5546 and return.

    2. Examination Labels with Forms 5546 and charge-out information.

  9. As Forms 5546 from previous cycles are received, transmit to the requester, either with the return or annotate with "Special Search" information showing that the return has not been located.

  10. Form 709 (Gift Tax) Selections - Forms 5546 are received for use in charging-out Forms 709.

    1. Forward Forms 5546 to DRU for pulling of the donor's file.

    2. Initiate Special Search if donor's file is missing or charged-out.

    3. Sort Form 709 donor's files by Area Office. Route the returns packages to the Area Office or Campus Examination Function.

      Note:

      Additional Forms 709 may be received in the Files Function after the Form 706 return package has been routed to the Examination Function. Route Forms 709 to the Examination Function for association with the Form 706 case file. Follow local procedures for identifying and routing these Forms 709.

  11. Form 706NA, United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of Nonresident not a Citizen of the United States and Form 706-A, United States Additional Estate Tax Return - Pull the return and forward to the Campus Examination Function.

    Note:

    Forms 706 (including Form 706NA) are processed at the Cincinnati Submission Processing Center effective (01/01/2002).

3.5.61.7.4  (01-01-2008)
TC 424 Requests for Returns

  1. The Files Function receives output as a result of an individual Examination request for a specific return weekly. These requests can have any source code other than 02 and can be for any type of return (e.g., IMF or BMF).

  2. For each request input by the Examination Function, the Files Function receives Forms 5546 and the computer printed labels.

  3. Use Forms 5546 for pulling the returns.

  4. Associate requests, related returns, PMF, IMF or BMF transcripts with computer-printed labels and BMF - CTR Matching Program transcripts (if available).

  5. Sort and route associated returns. See IRM 3.5.61.7.11, Examination Request (Form 5546) Sorting and Routing. Modifications of sorting and routing may be made as needed.

  6. If Forms 5546 are received with charge-out information, route as follows:

    If charged-out to Then
    Area Office or Campus Examination Function, Treat as a filled request and indicate to requester (as shown on the PBC/EGC listing) that the requested return is charged out.
    Campus Function other than the Examination Function, Route to the Special Search Function.
    SOI Record SOI cycle and page number on the Form 5546 and route to the SOI Function to secure the return.

3.5.61.7.4.1  (01-01-2008)
Mailing Out Associated Returns

  1. After sorting and association are completed, assemble returns within the sort groups. Notate each container with the following information:

    • PBC/EGC Destination

    • ECC-MTB Print Cycle

    • "TC 424 Requests for Returns"

    Note:

    Number the containers consecutively for each requesting area (e.g.,"1 of 3" , "2 of 3" , "3 of 3" ).

  2. At the end of each cycle, route all cases to the requester whether or not returns are received. Send labels that have not been associated with returns in the last box of the shipment and sort separately as follows:

    1. Examination Labels without Forms 5546 and return

    2. Examination Labels with Forms 5546 and charge-out information

  3. As Forms 5546 from previous cycles are received, route to the requester, either with the return or with annotated Special Search information showing that the return has not been located.

    1. Route to the appropriate the Examination Function on a weekly basis, separate from the current cycle shipment.

    2. Annotate the routing document to indicate that these returns and Forms 5546 are for previous cycles.

3.5.61.7.5  (01-01-2008)
TC 424 "No Return Requested"

  1. Weekly, the Files Function receives output for specific Forms 5546 and computer printed labels where the return has already been secured by the Examination Function or the return is not needed. These requests can be for any source code other than 02 and any type of return (e.g., IMF, BMF or NMF).

  2. Associate Forms 5546, PMF, IMF or BMF transcripts, BMF - CTR Matching Program transcripts (if available) and TRDB transcripts (if available) with appropriate computer-printed labels. Sort and route associated packages as shown on the PBC/EGC listing provided by the Examination Function.

  3. Depending on agreements between the Examination Function and the Files Function, returns secured by the Campus Examination Function prior to the input of TC 424 may be sent to the Files Function for association with the Forms 5546 and labels.

  4. Mailing out Associated Cases - After sorting and association are completed, assemble cases within the sort groups. Notate each container with the following:

    • PBC/EGC Destination

    • ECC-MTB Print Cycle

    • "TC 424 No Return Requested"

    Note:

    Number the containers consecutively by requester (e.g.,"1 of 3" , "2 of 3" , "3 of 3" ).

  5. When the association process is completed (e.g. those instances where the Files Function associates returns), return any unassociated items to the Examination Function for resolution.

3.5.61.7.6  (01-01-2008)
Follow-up Requests for Returns and Additional Examination Function Labels

  1. The Files Function receives the following daily:

    1. Follow-up requests for Forms 5546 not received from the original request.

    2. "Examination Function Labels" when the Examination Function needs additional status labels for specific cases.

  2. Process these requests as follows:

    1. Route Forms 5546 (Follow-up Requests) for pulling of the return.

    2. If the return is charged out, route as follows:

    If charged-out to Then
    Area Office or Campus Examination Function, Treat as a filled request and indicate to the requester (as shown on the PBC/EGC listing) that the requested return is charged out.
    Campus Function other than the Examination Function, Route to the Special Search Function.
    SOI, 1. Record the SOI cycle and page number on the Form 5546.
    2. Route to the SOI Function to secure the return.

  3. When necessary action is completed on follow-up requests, route to the requester.

    1. Since labels are not received for follow-up requests, no association is needed. Route to the appropriate Examination Function in a separate container.

    2. Annotate the container and the routing document to indicate that these returns and Forms 5546 are due to a Follow-up Request.

    Note:

    When Examination labels are received, there are only 9 labels for each taxpayer. No corresponding Forms 5546 is generated.

  4. Sort and route to Examination Function using the PBC/EGC listing.

  5. Package Examination labels in a separate container. Annotate the container and the routing document to indicate these are "Status Labels " .

3.5.61.7.7  (01-01-2008)
Automated Underreporter, and the Multiple Filers and Married Filing Separately Programs

  1. This subsection includes information and instructions for processing requests for the following programs:

    1. Automated Underreporter

    2. Multiple Filers

    3. Married Filing Separately

3.5.61.7.7.1  (01-01-2008)
Automated Underreporter Program

  1. The Automated Underreporter (AUR) Program generates Return Charge-outs, Forms 4251, to obtain Forms 1040. Paper transcripts are no longer generated.

    1. Receive Forms 4251 and forward to obtain the requested returns.

    2. Forward returns secured from Federal Records Centers (FRCs) to the Underreporter Each return should be securely stapled behind the corresponding Form 4251.

  2. To minimize delay in processing AUR Requests, the Files Function requesting documents should sort requests as either Campus Retained Documents or FRC/NARA Retained Documents.

  3. If requested document is located at the Campus, process the request and route to requester.

  4. If requested document is located at another SPC, contact the SPC to determine if the document is retained locally or at the FRC/NARA. If retained locally, send request to SPC for processing. If retained at the FRC/NARA, route directly to the FRC/NARA.

  5. The SPC File Functions will provide information on an on-going basis, when requested, as to the documents (DLNs) retained locally and those shipped to the FRC/NARA.

  6. Some AUR cases going to the Campus Examination Function will already have the return secured per preceding instructions.

    1. For these cases, Form 5546 generates and states that the Form 1040 is already in hand.

    2. Associate Form 5546 and Examination labels with cases and forward to the Campus Examination Function.

  7. Other AUR cases going to the Examination or Criminal Investigation Function will not have the return secured. Form 5546 instead of Form 4251 is used to obtain the Form 1040 and is automatically annotated to state that it is an actual return request.

    1. Forward Forms 5546 for pulling of the returns.

    2. Receive Forms 5546 with returns, assemble complete case file and route to the Examination Classification Function.

      Note:

      A complete case consists of Form 1040 and the computer printed labels.

3.5.61.7.7.2  (01-01-2008)
Multiple Filers and Married Filing Separately Programs

  1. The Multiple Filers and Married Filing Separately programs generate a computer listing of the entities (side-by-side) of the two returns to be associated. The listing also indicates, for each entity, if the return is currently charged out to the Examination Function.

    1. The message "TC 420 YES" - (Multiple Filer, Source Code 04) or its absence (Married Filing Separately, Source Code 13), indicates that the Examination Function has the return. Annotate this fact on the related request (Forms 5546).

    2. The message "NO TC 420" -indicates that the Examination Function does not have the return.

  2. Use the listing to assemble a complete case file including Forms 5546, labels and the returns for the Campus Examination Function.

  3. Forward Forms 5546 for pulling of the returns. Receive Forms 5546 with returns and associate them with the Examination notice. To associate, see the following instructions:

    Note:

    A Case Serial Number is shown on Form 5546. The Document Control Number is shown on the Examination notice.

    1. Using the two corresponding numbers, associate Forms 5546 and the attached returns to the Examination notice. Route the complete case file to the Examination Classification Function.

    2. Ensure that a complete case file consists of both Forms 1040, computer printed labels, both Forms 5546 and the Examination notice.

  4. If one of the returns for a case file is not located upon initial search, do not route for special search, but forward the incomplete case file to the Examination Function.

3.5.61.7.8  (01-01-2008)
Forms 966, Corporation Dissolution or Liquidation/Form 8869, Qualified Subchapter S Subsidiary Election

  1. Forms 966 are received with the name control and tax year edited at the top of each form.

  2. File Forms 966 in an alphabetical sequence by tax year. If the tax year is not present, file it in the alphabetical file for the latest tax year.